LAWS AND ISSUANCES CREATE MORE Act IRR 1 file(s) 7.33 MB Download FIRB FORM 3003AS: ANNUAL TAX INCENTIVES REPORT (ATIR) AND ANNUAL BENEFITS REPORT (ABR) OF COOPERATIVES V2.2 1 file(s) 3.88 MB Download CREATE IRR Amendments as published in Business World Online on August 15, 2023 1 file(s) 693.31 KB Download How to apply for the TEI with the Department of Finance-Revenue Office 1 file(s) 1.46 MB Download Annex B - IPA List of Endorsed RBEs 1 file(s) 11.39 KB Download Annex B - IPA Cover Letter of List of Endorsed RBEs 1 file(s) 21.60 KB Download Annex A - Request to Register with BOI Form 1 file(s) 23.80 KB Download CREATE IRR Amendments 1 file(s) 99.08 KB Download TIMTA (RA 10708) 1 file(s) 530.79 KB Download CREATE IRR 1 file(s) 1.70 MB Download 12 FIRB ADMINISTRATIVE ORDERS FIRB Administrative Order No. 001-2025 - Amending Section E of FIRB Administrative Order No. 001-2023, as amended, on the Deadline to Secure the Blanket Tax Exemption Indorsement for Registered Business Enterprises in the Information Technology - Business Process Management Sector that registered with the Board of Investments for Purposes of Adopting up to 100% Work-From-Home Arrangements 1 file(s) 722.46 KB Download FIRB AO No. 001-2024 - Extension of Deadline to Secure Blanket TEI 1 file(s) 1.13 MB Download FIRB AO No. 004 -2023 Guidelines for the Suspension or Withdrawal of Tax Incentives and Cancellation of Certificate of Registration (COR) of Registered Business Enterprises (RBEs) pursuant to the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (RA) No. 11534 or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act 1 file(s) 1.75 MB Download FIRB AO No. 003-2023 - Amended guidelines on the Tax Exemption Indorsement (TEI) requirement under FIRB Administrative Order (AO) No. 001-2023 1 file(s) 867.00 KB Download FIRB AO No. 002-2023 - Deferral of the Certificate of Non-Local Availability (CNLA) requirement under FIRB Administrative Order (AO) No. 001- 2023 1 file(s) 245.51 KB Download FIRB AO 001-2023 - SUPPLEMENTAL GUIDELINES TO OPERATIONALIZE THE REGISTRATION OF RBES IN THE IT-BPM SECTOR WITH THE BOI 1 file(s) 437.20 KB Download FIRB AO 003-2022 - Omnibus guidelines on FIRB reportorial requirements 1 file(s) 671.39 KB Download FIRB AO 002-2022 - Guidelines on the innovation and use of new technology criterion in the ex-ante cost-benefit analysis (CBA) 1 file(s) 453.53 KB Download FIRB AO 001-2022 - FOREIGN DIRECT INVESTMENT CLASSIFICATION 1 file(s) 416.78 KB Download FIRB MEMORANDUM CIRCULARS FIRB Memorandum Circular No. 001-2024 - Online submission of ATIR and ABR through FIRMS 1 file(s) 438.84 KB Download FIRB Memorandum Circular No. 001-2023 Online submission of ATIR and ABR through FIRMS 1 file(s) 148.38 KB Download FIRB MEMORANDUM CIRCULAR NO. 001-2022 1 file(s) 684.92 KB Download STRATEGIC INVESTMENT PRIORITY PLAN 2022 Strategic Investment Priority Plan (SIPP) 1 file(s) 1.49 MB Download 2020 Investment Priorities Plan (IPP) 1 file(s) 614.84 KB Download 2022 SIPP SPECIFIC GUIDELINES - BOI MC NO. 2022-007 1 file(s) 961.25 KB Download 2020 IPP GENERAL POLICIES AND SPECIFIC GUIDELINES - BOI MC NO. 2021-001 1 file(s) 1.15 MB Download Amendment to the 2022 SIPP Specific Guidelines for Energy Efficiency and Conservation Projects under Special Law - BOI MC No. 2023-006 1 file(s) 749.12 KB Download Amendment to the 2022 SIPP Specific Guidelines on Energy - BOI MC No. 2023-003 1 file(s) 584.45 KB Download Clarification on the Coverage of Logistics Services as Activities in Support to Exporters under the 2022 SIPP - BOI MC No. 2023-001 1 file(s) 156.29 KB Download Amendments to the 2020 IPP Specific Guidelines of Activities in Support of Exporters - BOI MC No. 2022-003 1 file(s) 214.07 KB Download Areas that are Contiguous and Adjacent to the National Capital Region - BOI MC No. 2022-002 1 file(s) 1,013.55 KB Download Amendment to the 2022 SIPP General Policies - BOI MC No. 2024-001 1 file(s) 325.53 KB Download JOINT ADMINISTRATIVE ORDERS DOF-CDA-BIR JAO No. 001-2025 1 file(s) 1.42 MB Download DOF-DTI Joint Administrative Order No. 001-2023 1 file(s) 4.43 MB Download JOINT CIRCULARS DOF-DBM Joint Circular No. 001-2024 1 file(s) 2.60 MB Download BIR REVENUE REGULATIONS RR No. 5-2023 1 file(s) 127.75 KB Download RR No. 3-2023 1 file(s) 215.60 KB Download RR No. 7-2022 1 file(s) 914.04 KB Download RR No. 4-2022 1 file(s) 718.55 KB Download RR No. 8-2021 1 file(s) 268.37 KB Download RR NO. 5 - 2021 1 file(s) 1.28 MB Download RR NO. 4 - 2021 1 file(s) 390.54 KB Download RR NO. 3 - 2021 1 file(s) 100.14 KB Download RR NO. 2 - 2021 1 file(s) 174.56 KB Download RR No. 21-2021 1 file(s) 829.01 KB Download 12 BIR REVENUE MEMORANDUM ORDERS RMO NO. 23-2023 1 file(s) 525.62 KB Download RMO No. 20-2022 1 file(s) 208.22 KB Download RMO No. 4-2022 1 file(s) 132.63 KB Download BIR REVENUE MEMORANDUM CIRCULARS RMC NO. 71-2023 1 file(s) 236.88 KB Download RMC No. 69-2023 1 file(s) 178.16 KB Download RMC No. 63-2023 1 file(s) 178.20 KB Download RMC No. 53-2023 1 file(s) 151.40 KB Download RMC No. 46-2023 1 file(s) 52.92 KB Download RMC No. 45-2023 1 file(s) 51.54 KB Download RMC No. 24-2023 1 file(s) 171.50 KB Download RMC No. 18-2023 1 file(s) 48.65 KB Download RMC No. 17-2023 1 file(s) 52.64 KB Download RMC No. 15-2023 1 file(s) 37.32 KB Download 1234 BOC CUSTOMS MEMORANDUM CIRCULARS CMC-94-2023 1 file(s) 243.04 KB Download CMC-71-2023 1 file(s) 58.44 KB Download CMC-38-2023 1 file(s) 8.52 MB Download CMC-153-2022 1 file(s) 4.71 MB Download CMC-234-2021 1 file(s) 1.48 MB Download CMC-144-2021 - Endorsement of the List of VAT Exempt Products under RA No. 11534 1 file(s) 7.89 MB Download CMC-114-2021 - Procedural Codes Created in the E2M System 1 file(s) 56.64 KB Download CMC-229-2021 - Endorsement of the Updates to List of VAT Exempt Products under RA Nos 10963 and 11534 1 file(s) 1.15 MB Download CMC-202-2021 - Endorsement of the Updates to the List of Vat-Exempt Products 1 file(s) 8.48 MB Download CMC-71-2021 - Recovery Act No.11534 1 file(s) 5.47 MB Download BOC CUSTOMS MEMORANDUM ORDERS CMO-09-2023 1 file(s) 1.17 MB Download
